optimum weight loss co. offers personal reduction consulting services to individuals. after all the accounts have been closed on november 30, 2016 the end of the fiscal year, the balance of selected accounts from the ledger of optimum weight loss co. are as following:

account payable 37,000

account receivable 116,750

accumulated de preciation equipment 186,400

chash ?

commun stock 75,000

equipment 474,500

land 300,000

prepaid insurance 7,200

prepaid rent 21,000

retained earning 635,300

salaries payable 9,000

supplies 4,8000

unearned fees 18,000